Tissue oxygen saturation (StO(2)), a potentially important parameter in clinical practice, can be measured by near infrared spectroscopy (NIRS). Various devices use the multi-distance approach based on the diffusion approximation of the radiative transport equation [1,2]. When determining the absorption coefficient ( (a)) by the slope over multiple distances a common assumption is to neglect (a) in the diffusion constant, or to assume the scattering coefficient [Formula: see text] to be constant over the wavelength. Also the water influence can be modeled by simply subtracting a water term from the absorption. This gives five approaches A1-A5. The aim was to test how these different methods influence the StO(2) values. One data set of 30 newborn infants measured on the head and another of eight adults measured on the nondominant forearm were analyzed. The calculated average StO (2) Abstract Tissue oxygen saturation (StO 2 ), a potentially important parameter in clinical practice, can be measured by near infrared spectroscopy (NIRS). Various devices use the multi-distance approach based on the diffusion approximation of the radiative transport equation [1,2]. When determining the absorption coefficient (µ a ) by the slope over multiple distances a common assumption is to neglect µ a in the diffusion constant, or to assume the scattering coefficient (µ s ') to be constant over the wavelength. Also the water influence can be modelled by simply subtracting a water term from the absorption. This gives five approaches A1 to A5. The aim was to test how these different methods influence the StO 2 values. One data set of 30 newborn infants measured on the head and another of eight adults measured on the non-dominant forearm were analysed.